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ADIT (ADVANCED DIPLOMA IN INTERNATIONAL TAXATION) – JUNE 2019 22 August 2019

Module Pass List

Individual module passes are as follows (for details of awards, distinctions and overall passes, please see the separate June 2019 Awards, Distinctions and Overall Pass List, available at www.adit.org/results):

+ = Award Winner * = Distinction for overall performance in three examinations, or two examinations and an extended essay

Module 1 Principles of International Taxation

Abalango, D (Kampala, Uganda) Bocai, R D (Bucharest, ) Abdallah, H (New Cairo, Egypt) Bock, S (Dubai, United Arab Emirates) Abdelgawad, R (Cairo, Egypt) Boden, J (Gloucester, ) Abdullayev, E (, Azerbaijan) Bonnette, C (Johanneburg, South Africa) Abid, A M (Doha, Qatar) Borza, C A (Bucharest, Romania) Adamides, G (, ) Bourliand, E (St. Petersburg, ) Adiga, M (Mumbai, India) Bundy, N D (, United Kingdom) Adong, V A (Kampala, Uganda) Burns, A J (Birmingham, United Kingdom) Aghahuseynov, H (Abu Dhabi, United Arab Cafassi, A (Morges, Switzerland) Emirates) Casey, N (, Ireland) Agrawal, M (Mumbai, India) Chamroo, N M (Le Hochet, Mauritius) Agrawal, P (Nagpur, India) Chew, S (Kuala Lumpur, Malaysia) Ahmad, E (Karachi, Pakistan) Chokshi, U V (Mumbai, India) Ahurira, E (Kampala, Uganda) Christodoulou, A (Nicosia, Cyprus) Aigbokhaode, A G (, Nigeria) Christodoulou, E (Limassol, Cyprus) Al Hoqani, A S (Muscat, Oman) Christofi, M (Limassol, Cyprus) Al Lawati, M M A (Muscat, Oman) Chrysanthou, M (Nicosia, Cyprus) Al Siyabi, L (Muscat, Oman) Chrysostomou, G (Piraeus, ) Albu, V C (Bucharest, Romania) Collins, K (Bristol, United Kingdom) Albukairi, G (Dhahran, Saudi Arabia) Cordoba Ruiz, L (, ) Aldayeh, H (Dubai, United Arab Emirates) Coughlin, M P (Bangor, United Kingdom) Almaskary, N S (Shatti Al Qurum, Oman) Dabrai, R S (Bangalore, India) Almoslim, H A (Al Khobar, Saudi Arabia) Dalvi, V (Mumbai, India) Andreou, E (Nicosia, Cyprus) Deptula, B (Meneou, Cyprus) Aquilina, G (Gharghur, ) Donneaux, J J (Nicosia, Cyprus) Armen, A (, Greece) Dragulin, D E (Bucharest, Romania) Asem, A (, VA, USA) Dugar, A (Bangalore, India) Avgousti, A (Limassol, Cyprus) Dunne, L (Dublin, Ireland) Baatab, B M (Jeddah, Saudi Arabia) Dushime, A (Kigali, Rwanda) Balbae, A C (Bucharest, Romania) Ehinlanwo, O B (London, United Kingdom) Balogun, T (Lagos, Nigeria) El Hefnawy, O (Doha, Qatar) Bareja, R (New Delhi, India) Eleftheriou, M (Nicosia, Cyprus) Barratt, D M (St. Julians, Malta) Epifaniou, D (Nicosia, Cyprus) Barszczewska, M E (Teddington, United Kingdom) Erdenebileg, M (London, United Kingdom) Bertol Roy, B (Vienna, ) Evans, P M (Wrexham, United Kingdom) Bewick, S (Sunderland, United Kingdom) Evdokimov, P (Dubai, United Arab Emirates) Bhatia, P (Delhi, India) Ferguson, R (Dublin, Ireland) Bigirwa, C (Kampala, Uganda) Fidanovska, J (, North Macedonia)

1

Furfari, C (Dubai, United Arab Emirates) Mehta, H D (Mumbai, India) Gamova, Z (, Russia) Minuti, M (Pembroke, Malta) Ganapathy, S (Chennai, India) Mlalazi, A (Harare, Zimbabwe) Georgiou, A (Larnaca, Cyprus) Moise, A M (Bucharest, Romania) Gioabă, A R (Bucharest, Romania) Mozgunova, N (Spain) Gkavogianni, M (, Switzerland) Muhammad Putrawal Utama, P (Bandung, Gogoneata, E (Bucharest, Romania) Indonesia) Hagemann, T (, ) + Muigai, J M (Kigali, Rwanda) Hails, Y S C (London, United Kingdom) Muraleedharan Pillai, V (Plain City, OH, USA) Hanchate, R (Bellari, India) Muralidhar, P (Chennai, India) Haran, P (Chennai, India) Musa, S (London, United Kingdom) Hayward, L (Glasgow, United Kingdom) Mutasah, C P (Harare, Zimbabwe) Hilliard, C (London, United Kingdom) Nabafuma, J N (Kampala, Uganda) Holt, J (Bristol, United Kingdom) Nadar, R (Pune, India) Houska, M (, ) Nakalema, Z K (Kampala, Uganda) Hu, S (Dubai, United Arab Emirates) Nalubanga, R (Kampala, Uganda) Hussein, A F (New Maadi, Egypt) Nalubowa, E (Kampala, Uganda) Huxford, S J (London, United Kingdom) Nchota, B I M (Dar es Salaam, Tanzania) Ieronymides, P P (Nicosia, Cyprus) Ng, X H (Negeri Sembilan, Malaysia) Ilea, E L (Bucharest, Romania) Nina, O (Tanzania) Ioannides, S (Limassol, Cyprus) Noprianto, M (Tangerang, Indonesia) Ionescu, M G (Bury St. Edmunds, United Kingdom) Novas Perez, J L (United Arab Emirates) Ionescu, R G (, Romania) Nyangajo, A A (Kitale, Kenya) Iyer, R (Dubai, United Arab Emirates) Obajimi, O (Lagos, Nigeria) Jain, N (Noida, India) Obayuwana, O (Santa Venera, Malta) Jain, U (Mumbai, India) Ogu-Jude, M (Port Harcourt, Nigeria) Jauffur, F A (Phoenix, Mauritius) Olding, K (Godalming, United Kingdom) Jhanwar, S (Chennai, India) Ong, S J (Kuala Lumpur, Malaysia) Jhunjhunwala, S S (Mumbai, India) Oprea, E (Bucharest, Romania) Kabadi, A (Muscat, Oman) Orrico Guimaraes, C (London, United Kingdom) Kariuki, G (, ) Owachigiu, H (Kampala, Uganda) Katariya, R P (Mumbai, India) Palavila Jacob, J (Singapore) Katipalli, S (India) Palgamkar, H (Mumbai, India) Kengaaju, A B (Kampala, Uganda) Pascu, M (Bucharest, Romania) Kennedy, M (Portarlington, Ireland) Patel, M (Ilford, United Kingdom) Khalil Musinguzi, A (Kampala, Uganda) Paulissen, E A (Vienna, Austria) Khatri, S (Mumbai, India) Perikou, M (Limassol, Cyprus) Kourelis, K (Nea Makri, Greece) Petlyakova, A (Limassol, Cyprus) Kozatenkova, K (Dubai, United Arab Emirates) Pilkington, L (Tamworth, United Kingdom) Kumar, V (Hyderabad, India) Pincha, H (Ahmedabad, India) Kuziv, L (London, United Kingdom) Polyviou, N (Limassol, Cyprus) Loizou, A (Limassol, Cyprus) Ponda, V (Mumbai, India) Lu, X (Kowloon, Hong Kong) Prihartoro, M N K F (Jakarta, Indonesia) Luwoye, Y (Tilbury, United Kingdom) Pussick Dos Santos, D M (Singapore) Lynn Nuwagaba, A (Kampala, Uganda) Rahmat, M (Jakarta, Indonesia) Macken, C (London, United Kingdom) Ramaswamy, H (Bangalore, India) Malik, M (Lagos, Nigeria) Ramdjielal, W (Zoetermeer, Netherlands) Manea, C E (Bucharest, Romania) Raynor, D (Northampton, United Kingdom) Manea, S (Bucharest, Romania) Refaei, E (Kuwait City, Kuwait) Manouchou, D (Nicosia, Cyprus) Rosculet, E L (Bucharest, Romania) Manousakis, N (Nicosia, Cyprus) Russell, J (, United Kingdom) Marinova, K (, ) Rylewicz, M (Ireland) Maroun, C L (Baabda, Lebanon) Sabiescu, A M (Bucharest, Romania) Maruthappan, E (Chennai, India) Sachdeva, S (Faridabad, India) Matirongo, B E (Harare, Zimbabwe) Samolis, D (Athens, Greece)

2

Samson, I L (Bucharest, Romania) Thai, T (London, United Kingdom) Sarvary, S (Bangalore, India) Thakkar, D M (Mumbai, India) Severs, I (Doha, Qatar) Tolubayev, O (Almaty, Kazakhstan) Shah, A A (Mumbai, India) Trivedi, C (Mumbai, India) Shah, H (Mumbai, India) Tsangaridou, A I (Nicosia, Cyprus) Shah, J A (Mumbai, India) Tsardellis, N (Larnaca, Cyprus) Shah, M (Mumbai, India) Tsitouras, C (Nea Ionia, Greece) Sharma, B (Mumbai, India) * Tupchii, O (Findel, ) Shetty S, U (Bangalore, India) Ugoji, C (Lagos, Nigeria) Shurrab, B (Jeddah, Saudi Arabia) Uhiriwe, J M (Kampala, Uganda) Sinai Curchorcar, A A (Dubai, United Arab Emirates) Ulfsson, O E (Kópavogur, Iceland) Sineda, S (, Germany) V, H K (Erode, India) Somani, R (Mumbai, India) Vagiakou, M K (Athens, Greece) Spirescu, C (Bucharest, Romania) Vasant, A (New Delhi, India) Sra, J (Isleworth, United Kingdom) Volin, I (Moscow, Russia) Stalder, C E (Zurich, Switzerland) Whiteman, M J (Huntingdon, United Kingdom) Stefan, R (Bucharest, Romania) Wilton, A (, United Kingdom) Stinga, K (Limassol, Cyprus) Wong, J Y (Petaling Jaya, Malaysia) Sulistiono, B (Tangerang, Indonesia) Yerolemou, T (Larnaca, Cyprus) Sungeelee, N (London, United Kingdom) Yiapani, M (Limassol, Cyprus) Suresh, A (Riyadh, India) Yuki, Y (Jakarta, Indonesia) Swami, P (Mumbai, India) Yusuf, O B (Lagos, Nigeria) Tapera, M (Harare, Zimbabwe) Zammit, T (Gudja, Malta) Tee, Y W (Singapore) Zayan, Y A W (Cairo, Egypt) Tekin, O (London, United Kingdom)

Module 2.01 Australia option

Agarwal, M (Mumbai, India) Sharma, B (Mumbai, India) * Madurai Krishnaswamy, P (Chennai, India) Wiklund, A (Perth, Australia) Majidli, M (Doha, Qatar)

Module 2.02 China option

Housden, C L (Cambridge, United Kingdom)

Module 2.03 Cyprus option

Andreou, A (Nicosia, Cyprus) Kyriakou, M (Ipsonas, Cyprus) Antoniou, A (Nicosia, Cyprus) Malai, R (Limassol, Cyprus) Charalambous, A K (Nicosia, Cyprus) Metti, K (Limassol, Cyprus) Charalambous, S (Nicosia, Cyprus) Mourettou, S (Nicosia, Cyprus) Charitonos, M (Limassol, Cyprus) Neokleous, O (Paphos, Cyprus) Chasiridis, A (Paphos, Cyprus) Podsekina, L (Amden, Switzerland) Christodoulou, I (Limassol, Cyprus) Poupa, C (Nicosia, Cyprus) Chrysanthou, M (Nicosia, Cyprus) Scotti, M (Nicosia, Cyprus) Constanta, N (Nicosia, Cyprus) Strati, S (Limassol, Cyprus) Deptula, B (Meneou, Cyprus) Syrimis, S (Nicosia, Cyprus) Ianoudova, S (Nicosia, Cyprus) Yerolemou, T (Larnaca, Cyprus) Ioannou, S (Limassol, Cyprus) Yiallourou, C (Nicosia, Cyprus) Konsta, A (Athens, Greece)

Module 2.04 Hong Kong option

Li, S (London, United Kingdom) Rahmat, M (Jakarta, Indonesia) Lui, Y L (Tseung Kwan O, Hong Kong)

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Module 2.05 India option

Choudhary, S V (Thane, India) Punwani, T (Mumbai, India) Doshi, A (Jaipur, India) Shrimal, N (Jaipur, India) Dugar, A (Bangalore, India) Vakharia, J (Mumbai, India) Murali, S (Chennai, India) Vasant, A (New Delhi, India)

Module 2.06 Ireland option

Casey, N (Dublin, Ireland) O'Malley, O (Dublin, Ireland) * Mooney, C (Dublin, Ireland)

Module 2.07 Malta option

Abela, D (Mosta, Malta) Micallef, C A (Haz-Zebbug, Malta) Attard, M (San Gwann, Malta) Pisani, J (Senglea, Malta) Camilleri, L (Attard, Malta) Portelli, J (Zebbug, Malta) Filletti, M (Il-Mosta, Malta) Sciberras, N (Zebbug, Malta) Finch, S (Zabbar, Malta) Spiteri, I (Haz-Zebbug, Malta) Formosa, M (San Lawrenz, Malta) Spiteri, J (Pieta, Malta) Galea, R (Qormi, Malta) Zammit, C (Gudja, Malta)

Module 2.08 Singapore option

Aghoram, V (Chennai, India) Juli Asyir, R (Jakarta, Indonesia) Agrawal, P (Mumbai, India) Katariya, R P (Mumbai, India) Ang, C G (Singapore) Khaidir, M K (Singapore) Baheti, C (Mumbai, India) Pungkasan, T P (Jakarta, Indonesia) Bajaj, R (Delhi, India) Pussick Dos Santos, D M (Singapore) Damiani, D (Jakarta, Indonesia) Tan, K S (Singapore) Dwi, W (Jakarta, Indonesia) Timol, A S (Curepipe, Mauritius)

Module 2.09 United Kingdom option

Ajadi, T (London, United Kingdom) Lobo, E (Uxbridge, United Kingdom) Ali, A (Birmingham, United Kingdom) Mope, T N (London, United Kingdom) Bishop, K L (Blaenrhondda, United Kingdom) * Moran, M (Reading, United Kingdom) Bottyan, J (Greenford, United Kingdom) Oates, D (Bradford, United Kingdom) Buzoianu, E (London, United Kingdom) Powell, H (Burgess Hill, United Kingdom) Chandlen, A C (St. Helier, Jersey) Ramdany, I (Mapou, Mauritius) Chen, L (London, United Kingdom) Sharp, N P O (London, United Kingdom) Chigumbu, N (St. Helier, Jersey) Shinder, N (London, United Kingdom) Dove, D S (London, United Kingdom) Shybeka, K (London, United Kingdom) Dua, B (Aylesbury, United Kingdom) Storey, J (London, United Kingdom) Glover, Y (Sevenoaks, United Kingdom) Theodoulidis, L B (Altrincham, United Kingdom) Honour, C (Bromley, United Kingdom) Thomas, S (Didcot, United Kingdom) Hunter, D J (London, United Kingdom) West, B (Bristol, United Kingdom) Jenkins, G (Cambridge, United Kingdom) + , M S U (London, United Kingdom) Justice, C D (Basingstoke, United Kingdom)

Module 2.10 United States option

Hagemann, T (Berlin, Germany) Okechukwu, C O (Woodstock, GA, USA) Hannigan, R (London, United Kingdom) Rangasamy, Y (Rose Hill, Mauritius) Ismail, M (Manchester, United Kingdom) Shaw, C (Blackrock, Ireland) * Kennedy, M (Portarlington, Ireland) Wolosiuk, E (London, United Kingdom) Minogue, M F (Cork, Ireland) Wunderley, C (Singapore)

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Module 2.11 Brazil option

De Campos, L F (Sao Paulo, Brazil) +

Module 3.01 EU Direct Tax option

Agarwal, M (Mumbai, India) Jackson, G () Alzuhair, A (Riyadh, Saudi Arabia) Kong Shing Cheong, M W (Quatre Bornes, Antonescu, E (Bucharest, Romania) Mauritius) Barinov, A (Brovary, Ukraine) Lopes Dias Vieira Da Silva, G (, Bhasin, M (London, United Kingdom) Luxembourg) Bors, C (Bucharest, Romania) Marin, A (Bucharest, Romania) Brolly, C (Bishop's Stortford, United Kingdom) Myznikova, E (Velikiy Novgorod, Russia) Calinovici, E (Bucharest, Romania) Nowak, A (London, United Kingdom) + Corniciuc, O (Suceaua, Romania) * Orrico Guimaraes, C (London, United Kingdom) Cotuna, A (Arad, Romania) Raynor, D (Northampton, United Kingdom) Gubaryeva, G (, Ukraine) Sharrock, M (Johannesburg, South Africa) Haque, F (London, United Kingdom) Stasiewski, T A (Warszawa, ) Iordache, M (Bucharest, Romania) Tapolos, N (Dherynia, Cyprus)

Module 3.02 EU VAT option

Abou Sleiman, G (Beirut, Lebanon) Hadjikleovoulou, A (Paphos, Cyprus) Alasheeri, J (Manama, Bahrain) Kuziv, L (London, United Kingdom) Alzoubi, A (Jeddah, Saudi Arabia) Mitroi, A I (Targoviste, Romania) Camilleri, R (Birkirkara, Malta) Nonone Bruckmann, E (London, United Kingdom) Christodoulou, E (Nicosia, Cyprus) Papava, B (Bucharest, Romania) Daskalaki, P (Nicosia, Cyprus) Refaei, E (Kuwait City, Kuwait) Erdem, H (Dubai, United Arab Emirates) Stefopoulou, F (Athina, Greece) Gyan-Quansah, A (Accra, Ghana) Yassin, K (Dubai, United Arab Emirates)

Module 3.03 Transfer Pricing option

Afzal, M (Dubai, United Arab Emirates) Cristescu, S (Bucharest, Romania) Aigbokhaode, A G (Lagos, Nigeria) Dalvi, V (Mumbai, India) Alex, I (Dar es Salaam, Tanzania) Dauletkulova, A (London, United Kingdom) Allen, O (Bull Bay, Jamaica) Dhora, K A (Jakarta, Indonesia) Annat, T (Newbury, United Kingdom) Doak, E J (Newcastle upon Tyne, United Kingdom) + Antoniou, P (Nicosia, Cyprus) Dugar, A (Bangalore, India) Avgousti, A (Limassol, Cyprus) Duric, A (London, United Kingdom) Bachdani, A (Jakarta, Indonesia) Edge, S J (Liverpool, United Kingdom) Basharat, N (Al Khobar, Saudi Arabia) Emmanouil, A (Nicosia, Cyprus) Belouli, E (Athens, Greece) Engstrand, R (, ) Biswas, A (Bangalore, India) Erdenebileg, M (London, United Kingdom) Bottyan, J (Greenford, United Kingdom) Falzon, M (Siggiewi, Malta) Bourliand, E (St. Petersburg, Russia) Ferguson, R (Dublin, Ireland) Burrows, E M (Peterborough, United Kingdom) Fulwani, P (India) Cahyadiputra, B (Jakarta, Indonesia) Gamova, Z (Moscow, Russia) Caltun, A (Focsani, Romania) Gheorghe, A (Frankfurt Am Main, Germany) Chamria, M (Mumbai, India) Gitta, A (Kampala, Uganda) Chan, P X (Singapore) Godins, N (Baltinglass, Ireland) Chandrasekar, U (Muscat, Oman) Gonzalez Puga, M M (Bondi, Australia) Chari, K (Luxembourg City, Luxembourg) Gordon, S R (St. Catherine, Jamaica) Chokshi, U V (Mumbai, India) Gorita, A (Bucharest, Romania) Clayton, S (London, United Kingdom) Gray, S (Leeds, United Kingdom) Cleland, C (Glasgow, United Kingdom) Gupta, N (Bangalore, India) Collins, K (Bristol, United Kingdom) Haran, P (Chennai, India) Coyne, L (Foxrock, Ireland) Hashemi, M (London, United Kingdom)

5

Heyl, O M (London, United Kingdom) Rahmadi, R (Mampang Prapatan, Indonesia) Hinds, T R (Edinburgh, United Kingdom) Rami, D (Chennai, India) Hisaund, B (Port Louis, Mauritius) Rani, P (Faridabad, India) Hyde, R (London, United Kingdom) Rees, A R A (London, United Kingdom) Ioannou, M (Nicosia, Cyprus) Revenga Gomez-Selles, A (Luxembourg City, Ionascu, A (Luxembourg City, Luxembourg) Luxembourg) Ishola-Lemomu, O O (Lagos, Nigeria) Rubiano Torres, S (Barcelona, Spain) Jain, N (New Delhi, India) Russell, J (Edinburgh, United Kingdom) Jayasinghe, S D P (Wattala, Sri Lanka) Ryabov, A A (Noginsk, Russia) Junior, A J (Jakarta, Indonesia) Sanghvi, B J (Mumbai, India) Karim, M M (Dhaka, Bangladesh) Sarbu, I R (Bucharest, Romania) Katariya, R P (Mumbai, India) Sargsyan, K (, Armenia) Kelly, E (, United Kingdom) Sarkar, S (London, United Kingdom) Kimotho, G N (Nairobi, Kenya) Sarri, M (Nicosia, Cyprus) Kirtikar, C (Dubai, United Arab Emirates) Scicluna, C (Birkirkara, Malta) Klokkaris, C (Nicosia, Cyprus) Sen, J (Hyderabad, India) Koivula, T (Helsinki, Finland) Shaba, M M (Nairobi, Kenya) Kourtellaris, C (Nicosia, Cyprus) Shah, A (Harrow, United Kingdom) Kovalenko, M (Almaty, Kazakhstan) Shah, A A (Mumbai, India) Kumar, D (Chennai, India) Shetty S, U (Bangalore, India) Lo, M T (Kowloon, Hong Kong) Shields, F J (Belfast, United Kingdom) Luzinda, C (Kampala, Uganda) Shrimal, N (Jaipur, India) MacRae, B (Falkirk, United Kingdom) Simion, C (Bucharest, Romania) Magonga, D (Nairobi, Kenya) Singh, S (Slough, United Kingdom) Majumdar, S (New Delhi, India) Sogani, R (Jaipur, India) Manoli, N (Nicosia, Cyprus) Stoddart, K M (Leeds, United Kingdom) Matei, B (Bucharest, Romania) Strati, G (Nicosia, Cyprus) Mehta, H D (Mumbai, India) Strudwick, V P (Cookham, United Kingdom) * Melnyk, A (London, United Kingdom) Suciu, I (, Romania) Menezes, C (London, United Kingdom) Sungeelee, N (London, United Kingdom) Mganwa, R S (Tanzania) Taylor, A K (Croydon, United Kingdom) Mihai, C M (Bucharest, Romania) Taylor, A Z (Leeds, United Kingdom) Mikhalyeva, N (London, United Kingdom) Tenkorang, N A A (Accra, Ghana) Miles, K (Birmingham, United Kingdom) Thakkar, D M (Mumbai, India) Mina, Z (Nicosia, Cyprus) Thomas, K (Spanish Town, Jamaica) Muntean, C (Drobeta-Turnu Severin, Romania) Thompson, J (Larchmont, NY, USA) Murray, S (Bangor, United Kingdom) Timothy, M (United Kingdom) Mutis, H A (Luxembourg City, Luxembourg) Toma, R I (Bucharest, Romania) Myzithra, A (Vienna, Austria) Toumazou, S (Nicosia, Cyprus) Nakamura, K (St. Albans, United Kingdom) Tran, A (, Vietnam) Narmania, G (, Georgia) Tripathi, A (Manchester, United Kingdom) Nchota, B I M (Dar es Salaam, Tanzania) Tziallas, C (Nicosia, Cyprus) Ng, X H (Negeri Sembilan, Malaysia) Unadkat, R (Mumbai, India) Norman, R (London, United Kingdom) Uttendorf, M (Düsseldorf, Germany) Novas Perez, J L (United Arab Emirates) Vasiliou, V (Nicosia, Cyprus) O'Connor, R (Charleville, Ireland) Vella, C (Siggiewi, Malta) Omondi, N O (Nairobi, Kenya) Venkatesan, L (Mylapore, India) Owiti, S (Nairobi, Kenya) Viszlay, T (Vienna, Austria) P Jain, P (Chennai, India) Vomo, T F (Zimbabwe) Palmieri, C (Luxembourg City, Luxembourg) Vroom, A M (London, United Kingdom) Papagavriel, A (Nicosia, Cyprus) Wesson, L M (Leicester, United Kingdom) Parekh, B (Mumbai, India) Worlock, P (Bristol, United Kingdom) Pasialounta, M (Larnaca, Cyprus) Xuereb, C (San Gwann, Malta) Patel, M (Northwood, United Kingdom) Zepeda Paniagua, L I (Cardiff, United Kingdom) Porwal, M (Riyadh, India) Zontanos, A (Marousi, Greece) Poupa, C (Nicosia, Cyprus)

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Module 3.04 Upstream Oil and Gas option

Abdulla, S (Hamad Town, Bahrain) Kok, W M (Kuala Lumpur, Malaysia) Adong, V A (Kampala, Uganda) Kompou, I (Athens, Greece) Aitkulova, A (Atyrau, Kazakhstan) Koteiche, S (Baabda, Lebanon) Ajayi, O (Rochester, United Kingdom) Lynn Nuwagaba, A (Kampala, Uganda) Arram, M (Cairo, Egypt) Mastori, R (Baabda, Lebanon) Azmi, F (Manama, Bahrain) Mbowe, V E (Tanzania) Balaba, E (Kampala, Uganda) Metallidou, A (Athens, Greece) Baluku, R M (Kampala, Uganda) Mounir, M E (Cairo, Egypt) Bebongnchu, F (Yaounde, Cameroon) Nasser, Y (Cairo, Egypt) Cartite, I (Bucharest, Romania) Nina, O (Tanzania) Chelangat Muzungyo, S (Kampala, Uganda) Nyakairu, R H K (Kampala, Uganda) Christoforou, C (Athens, Greece) + Osama, M A (Cairo, Egypt) Demir, M (Cernavoda, Romania) Otufale, T (London, United Kingdom) Dushime, A (Kigali, Rwanda) Racheal, B (Kampala, Uganda) Evdokimov, P (Dubai, United Arab Emirates) Reid, P R (London, United Kingdom) Ghuwalewala, R (Dubai, United Arab Emirates) Shaikh, N Z (Manama, Bahrain) Halim, J (Cairo, Egypt) Silungwe, N (Ghana) Hasham, S (Ajman, United Arab Emirates) * Sinai, K N (Dar es Salaam, Tanzania) Kemigisha, L (Kampala, Uganda) Sineda, S (Hamburg, Germany) Kirchheiner, C E (Arusha, Tanzania) Tapeinou, I (Agia Paraskevi, Greece)

Module 3.05 Banking option

Agrawal, A (Singapore)

FOR INFORMATION: Our goal is to make ADIT a truly international qualification. As this vision is realised, tax practitioners moving from one country to another will share a globally recognised qualification that sets a global benchmark in international tax expertise. The ADIT standard is supervised by an Academic Board of distinguished and highly respected international tax professionals.

ADIT is a modular qualification with three modules, of which one optional module may be substituted with an extended essay. Those who have completed all the elements to be awarded the qualification may use the designatory letters ‘ADIT’. ADIT is a free-standing qualification which will not give the right to membership of the Chartered Institute of Taxation. However, ADIT holders may apply to become an ‘International Tax Affiliate of the Chartered Institute of Taxation’. This ongoing link with the CIOT will entitle the individual to receive a number of benefits.

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30 Monck , London SW1P 2AP, UK Enquiries regarding these results should be directed to: Telephone: +44 (0)20 7340 0550 Rory Clarke, ADIT Examinations Manager Website: www.tax.org.uk and www.adit.org Telephone as opposite Email: [email protected] Email: [email protected]

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